§ 6–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 6-101 (2026)
Title 6. Boxing and Wrestling Tax
Subtitle 1. Definitions; General Provisions
§ 6–101LinkCopy Citation
(a)
In this title the following words have the meanings indicated.
(b)
“Boxing or wrestling contest” means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match.
(c)
“Telecast” means:
(1)
a closed circuit telecast;
(2)
a subscription television broadcast; or
(3)
a pay–per–view cable or satellite television broadcast.